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Restrictions imposed on freedom of movement and interaction with others due to the COVID-19 pandemic have had the effect of causing many people, especially students, to become addicted to social media. This study aims to investigate the effect of social media addiction on the academic performance of Sri Lankan government university students during the COVID-19 pandemic.

A convenience sampling technique was used to conduct a quantitative cross-sectional survey. The survey involved 570 respondents from nine state universities in Sri Lanka. The raw data from the completed questionnaires were coded and processed using SPSS for descriptive and inferential statistical analysis.

The findings of this study indicated that the overall time spent on social networking increased dramatically during COVID-19. Based on the results, this study found that there was no association between the time spent on social media and the academic performance of students before COVID-19 came on the scene. However, a significant association was found between the time spent on social media and students’ performance during the pandemic. The authors concluded that overblown social media use, leading to addiction, significantly negatively affects academic performance.

This study helps to understand the impact of social media use on the academic performance of students during COVID-19. Restrictions imposed by COVID-19 have changed the typical lifestyle of the students. Therefore, social media usage should be reassessed during the COVID-19 pandemic. The findings of the study will comprise these new insights, and they may well show how to adapt social media to contribute to academic work in meaningful ways.

Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs.

Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption.

The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA.

The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA.

Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

First, the paper examines the extent of environmental disclosures (EDs) made by the Malaysian local governments (LGs) on their websites. Second, it examines the patterns of disclosure with the aim of investigating the underlying motive behind the EDs.

A descriptive content analysis was employed to measure the EDs. A disclosure instrument, based on the extant studies, is designed to facilitate the measurement process.

The results suggest that LGs of various levels, have taken the initiative to report EDs on their websites even in the absence of any statutory reporting regulations either by the state or federal government. Differences in the types of EDs are also apparent and consistent with the premise of legitimacy theory.

A paucity of prior studies measuring EDs made at the LG level is observed in the literature. Research evidence focussing on the EDs reported on the websites is even more scarce. This lack of research contributes to a limited understanding on the development and challenges of the environmental reporting practices within the developing country's perspective. Moreover, generalising the findings of studies conducted in developed countries may not be possible due to a number of regulatory, political and socio-economic factors.

This study aims to intend toward the measurement of corporate governance to identify its maturity levels within Omani public listed companies and also propose to identify whether corporate governance maturity (CGM) levels vary significantly between sectors or not. CGM is an innovation in the field of corporate governance, which assists organizations in achieving their objectives and satisfying shareholders.

This study used descriptive cross-sectional survey design. Data are collected by the internet-based tool and analyzed via SPSS.

This study found that corporate governance is measurable and can be measured to the levels of maturity. Moreover, this study identified that CGM does not differ among different sectors. From a total of 107 organizations, none of the organizations falls under the forming level and mature level. However, majority of organizations falls under normalized level followed by developing and established levels of maturity.

This study integrates significant empirical research and literature to broaden the potentials of CGM. This study provides a framework along with a calculation tool, which can be used by organizations, regulators and policymakers.

To the best of the authors’ knowledge, the maturity levels of Omani organizations are never being measured before. Moreover, past studies demonstrate single constituent relationship with CGM and not all four. Therefore, this study is distinctive from others by testing all four major components or constituents toward CGM.

This study aims to examine the influence of the derived attributes of embedded artificial intelligence-mobile smart speech recognition (AI-MSSR) technology, namely perceived usefulness, perceived ease of use (PEOU) and perceived enjoyment (PE) on consumer purchase intention (PI) through the chain relationships of attitudes to AI and consumer smart experience, with the moderating effect of consumer innovativeness and Generation (Gen) X and Gen Y in fashion retail.

The study employed a quantitative survey strategy, drawing a sample of 836 respondents from Sri Lanka and India representing Gen X and Gen Y. The data analysis was carried out using smart partial least squares structural equation modelling (PLS-SEM).

The findings show a positive relationship between the perceived attributes of MSSR and consumer PI via attitudes towards AI (AAI) and smart consumer experiences. In addition, consumer innovativeness and Generations X and Y have a moderating impact on the aforementioned relationship. The theoretical and managerial implications of the study are discussed with a note on the research limitations and further research directions.

To multiply the effects of embedded AI-MSSR and consumer PI in fashion retail marketing, managers can develop strategies that strengthen the links between awareness, knowledge of the derived attributes of embedded AI-MSSR and PI by encouraging innovative consumers, especially Gen Y consumers, to engage with embedded AI-MSSR.

This study advances the literature on embedded AI-MSSR and consumer PI in fashion retail marketing by providing an integrated view of the technology acceptance model (TAM), the diffusion of innovation (DOI) theory and the generational cohort perspective in predicting PI.